The Government Affairs & Collective Action (GACA) Impact Topic guides companies to play a leadership role in fostering shared understanding and implementing solutions toward an equitable, inclusive, and regenerative economy beyond their own operations. It requires companies to collaborate with external stakeholders and broader systems to magnify their impact, including by contributing to their operating countries’ economies and infrastructure. Companies do this through responsible lobbying, undertaking collective action, and responsible tax practices.
This article lists examples of evidence companies can provide to showcase their impact. The examples of evidence provided are meant to guide companies, and are not exhaustive. Companies may have other types of evidence, or one of the listed examples may be comprehensive enough on its own. See the Impact Topic summary for more information.
1. Responsible Lobbying
Companies establish policies and practices for responsible and transparent lobbying that align with social and environmental interests. This ensures that companies are transparent, consistent, and responsible with their lobbying practices.
GACA1 The company takes a responsible and transparent approach to lobbying. |
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GACA1.1 The company has a public policy on responsible lobbying. | If the company does not lobby, then the company publishes (or commits to publish) a statement on their B Corp profile declaring this. A lobbying policy on the company's website that includes GACA1.1 a through f. A lobbying policy on the company's website that includes GACA1.1 a through e. Highest governing body meeting minutes. The minutes include approval of the policy by the highest governing body. A lobbying policy on the company's website that meets GACA1.1.2 and GACA1.1.3.
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GACA1.2 The company publicly shares its lobbying positions and political contributions each fiscal year. | A public report on the company's website with the company's political contributions and a summary of the company's material lobbying positions. Highest governing body meeting minutes. The minutes include oversight of the report by the highest governing body. A public report on the company's website that meets GACA1.2.2. Annual public reports on the company's website that meet GACA1.2.2. If the company does not lobby, then the company meets the sub-requirement by publishing (or committing to publish) a statement on their B Corp profile declaring this.
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GACA1.3 The company publicly shares its lobbying positions and political contributions each fiscal year. | A public report on the company's website with the company's political contributions and a summary of the company's material lobbying positions. Highest governing body meeting minutes. The minutes include oversight of the report by the highest governing body. A public report on the company's website that meets GACA1.3.2. Annual public reports on the company's website that meet GACA1.3.2.
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2. Collective Action*
Companies engage with other stakeholders and systems to catalyze broader social and environmental impact. This encourages large companies to leverage their influence and resources to take collective action on systemic social and environmental challenges.
GACA2 The company works collaboratively to advance collective social or environmental impacts. |
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GACA2.1 The company takes part in collective action to advance social or environmental impacts. | Written confirmation of the chosen sub-requirement options (GACA2.1a-e). Records of: The external stakeholder(s) the company is mentoring (e.g., emails, presentations) How the mentorship advances positive social or environmental impact (e.g., maps to the B Lab Standards, U.N. Sustainable Development Goals, or other similar frameworks) Confirmation from the mentee of the positive outcome (e.g., emails, feedback surveys). The external stakeholder(s) the company is conducting research with (e.g., emails, websites) The company's contribution to the research (e.g., payment records, timesheets, datasets, published articles) How the research advances positive social or environmental impact (e.g., maps to the B Lab Standards, U.N. Sustainable Development Goals, or other similar frameworks). The external stakeholder(s) the company is collaborating with (e.g., emails, websites) The multi-stakeholder collaboration's purpose and how it aims to deliver specific, measurable impacts (e.g., annual reports, meeting minutes, presentations) How the multi-stakeholder collaboration advances positive social or environmental impact (e.g. maps to the B Lab Standards, U.N. Sustainable Development Goals, or other similar frameworks). The company's advocacy work (e.g., payment records, timesheets, letters, petitions) How the advocacy advances positive social or environmental impact (e.g. maps to the B Lab Standards, U.N. Sustainable Development Goals, or other similar frameworks) The company's thought leadership practices (e.g., blog posts, guest lecturer presentations, podcasts, articles) How the thought leadership advances positive social or environmental impact (e.g., maps to the B Lab Standards, U.N. Sustainable Development Goals, or other similar frameworks)
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GACA2.2 The company takes part in collective action to advance social or environmental impacts. | Validation letter from the Science-Based Targets initiative (SBTi) or a verification statement from an independent third party. The SBTi validation or third-party report that confirms the targets include net-zero and near-term goals for scopes 1, 2, and 3. Records of the baseline year and gross GHG emissions for scopes 1, 2, and 3 in that year.
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GACA2.3 The company takes part in collective action to advance social or environmental impacts. | The climate transition plan document that includes mitigation actions, roles, stakeholder engagement, a resourcing plan, investment details, and highest governing body approval. A third-party verified report of credible residual emissions removals and the recorded amount of GHG emissions removed or stored.
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GACA2.4 The company takes part in collective action to advance social or environmental impacts. | The climate transition plan or a supporting document that identifies affected stakeholders, and those most vulnerable to climate change. Records of engagement with value chain stakeholders (e.g., meeting notes, survey results). Records of engagement with workers on the climate transition plan. Communications or meeting notes showing that stakeholders and workers were informed about the plan, given opportunities for feedback, and a plan to work with them was outlined. An updated version of the climate action plan showing how feedback from workers and stakeholders was integrated. The climate transition plan, showing dedicated resources and defined targets for just transition actions.
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GACA2.5 The company takes part in collective action to advance social or environmental impacts. | Written confirmation of the chosen sub-requirement options (GACA2.3a-e). For guidance on how complex companies can meet this sub-requirement, see the Scope and Transition Guide for Complex Companies.
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GACA2.6 The company includes multi-stakeholder collaboration or public policy advocacy as one of its collective actions. | |
*The number in parenthesis indicates the number of collective actions required for each year.
3. Responsible Tax Participation
Companies establish a policy for responsible and transparent tax participation. This supports fair contributions for the development of local social and infrastructure programs. They publicly report their tax payments for transparency.
GACA3 The company takes a responsible and transparent approach to taxes. |
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GACA3.1 The company has a public policy on responsible taxes. | A tax policy that includes GACA3.1.1 a. through c. The policy can be a standalone document, or integrated into another document (e.g., Code of Conduct, Code of Ethics, Financial Report, Impact Report, GRI Tax Standard).
A tax policy that includes GACA3.1.2 a. through f. The policy can be a standalone document, or integrated into another document (e.g. Code of Conduct, Code of Ethics, Financial Report, Impact Report, GRI Tax Standard).
A tax policy that includes GACA3.1.3 a. through c. The policy can be a standalone document, or integrated into another document (e.g., Code of Conduct, Code of Ethics, Financial Report, Impact Report, GRI Tax Standard).
Evidence to verify that the company’s report is approved by the highest governing body. This may include meeting minutes from the relevant governing body meetings or a signature on the plan. A tax policy on the company's website that meets GACA3.1.
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GACA3.2 The company publicly shares its country-by-country reporting each fiscal year. | A country by country tax report that includes GACA3.2.1 a. through c. The report can be a standalone document, or integrated into another document (e.g., Financial Report, Impact Report, GRI Tax Standard).
Evidence to verify that the company’s report is overseen by the highest governing body. This may include meeting minutes from the relevant governing body meetings or a signature on the plan. A country by country tax report on the company's website that includes GACA3.2.1 a. through c. A link to the company's country by country tax report for each year required by the compliance criteria.
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Release 1 - 23 October, 2025 - based on B Lab Standard v2.1 - © B Lab 2025